Pregled bibliografske jedinice broj: 114969
The transfer pricing in management decision making process
The transfer pricing in management decision making process // Management and Organization Development : Collection of Papers from 22. International Scientific Conference on Development of Organizational Sciences / Florjančič, Jože et al. (ur.).
Kranj: Modern Organization, 2003. str. 449-458 (poster, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)
CROSBI ID: 114969 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
The transfer pricing in management decision making process
Autori
Lončar, Iris ; Bogut, Zrinka ; Đurić, Helena
Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni
Izvornik
Management and Organization Development : Collection of Papers from 22. International Scientific Conference on Development of Organizational Sciences
/ Florjančič, Jože et al. - Kranj : Modern Organization, 2003, 449-458
ISBN
961-232-151-5
Skup
International Scientific Conference on Development of Organizational Sciences Management and Organization Development (22 ; 2003)
Mjesto i datum
Portorož, Slovenija, 26.03.2003. - 28.03.2003
Vrsta sudjelovanja
Poster
Vrsta recenzije
Međunarodna recenzija
Ključne riječi
Optimal transfer prices; Intermediate products; Market-based transfer pricing; Negotiated transfer pricing; Cost-based transfer pricing
Sažetak
Appropriate transfer pricing is important to realize comparative advantages of big corporations, since it is a basis for efficient business of certain branches, as well as of the whole corporation. These are the reasons that transfer pricing is the focal point of the management. Namely, the problem of transfer pricing is sometimes arisen when dealing with complex business systems. To be more precise, the problem arises when semi-finished goods that one branch of the corporation sells to the other branch of the same corporation, has to be evaluated. This is because the decisions on the transfer pricing rate, made at lower levels of management is usually opposite to the same decisions made by the top management. This paper will examine the rules for optimal transfer pricing under condition of both absence and existence of the transfer goods and semi-finished goods markets. After that, the basic accountancy techniques for the transfer pricing calculation will be demonstrated. We shall also try to define advantages and disadvantages of certain decisions and to determine the optimal ones.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
